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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Gale Cleaning Services Ltd v Revenue and Customs [2005] UKVAT V19166 (14 July 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19166.html
Cite as: [2005] UKVAT V19166
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19166
MANCHESTER TRIBUNAL CENTRE Reference No: MAN/05/0217
GALE CLEANING SERVICES LTD Appellant
and
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal Chairman: Elsie Gilliland
Sitting in public in Manchester on the 5 July 2005
DIRECTION
under Rule 30(8)
This appeal against a decision of the Respondents with respect to two surcharge assessments dated the 31 October 2005 and 24 March 2005 in the sums of £928.98 and £1881.37 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
And upon hearing Mrs J Morris for the Appellant and Miss J Vicary of counsel instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents
And this tribunal having heard this appeal and having announced its decision
And the Appellant and the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules as amended that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the said Rules
This tribunal finds that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessments under appeal
And this tribunal directs that this appeal is dismissed
And that there is to be no direction as to costs
ELSIE GILLILAND
CHAIRMAN
Release Date: 14 July 2005
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